Sub Redesigner()
    Dim inpdata As Range, realdata As Range, ns As Worksheet
    Dim i&, j&, k&, c&, r&, hc&, hr&
    Dim out(), dataArr, hcArr, hrArr
    
    hr = Val(InputBox("Сколько строк с подписями данных сверху?"))
    hc = Val(InputBox("Сколько столбцов с подписями данных слева?"))

    Set inpdata = Selection
    If inpdata.Rows.Count <= hr Or inpdata.Columns.Count <= hc Then Exit Sub
    Set realdata = inpdata.Offset(hr, hc).Resize(inpdata.Rows.Count - hr, inpdata.Columns.Count - hc)
    dataArr = realdata.Value
    If hr Then hrArr = inpdata.Offset(0, hc).Resize(hr, inpdata.Columns.Count - hc).Value
    If hc Then hcArr = inpdata.Offset(hr, 0).Resize(inpdata.Rows.Count - hr, hc).Value
    
    ReDim out(1 To Application.CountA(realdata), 1 To hr + hc + 1)
    Set ns = Worksheets.Add
    
    For i = 1 To UBound(dataArr, 1)
        For j = 1 To UBound(dataArr, 2)
            If Not IsEmpty(dataArr(i, j)) Then
                k = k + 1
                For c = 1 To hc: out(k, c) = hcArr(i, c): Next c
                For r = 1 To hr: out(k, c + r - 1) = hrArr(r, j): Next r
                out(k, c + r - 1) = dataArr(i, j)
            End If
    Next j, i
    ns.Cells(2, 1).Resize(UBound(out, 1), UBound(out, 2)) = out
End Sub